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机构地区:[1]中国海洋大学管理学院
出 处:《财会通讯(上)》2015年第7期53-56,4,共4页Communication of Finance and Accounting
摘 要:随着我国老龄化社会的到来,养老服务的供需矛盾不断加剧,政府向社会组织购买养老服务成为缓解矛盾,促进政府转型,节约财政资金,变革公共治理的有效方式。然而,政府购买服务在我国仍然是新生事物,尚未形成有效的购买资金定价模式,现实中以财政补助或拨款的方式确定购买价格不利于在政府和购买客体之间形成长期可持续性的合作机制,应当充分考虑政府购买目标、提供服务机构的成本与绩效以及经济环境的变动等因素来确定政府购买养老服务的价格,以实现政府目标,提高服务机构的绩效,最终保障服务对象的生活质量和合法权益。With the coming of the aging society in our country,the contradiction between supply and demand of pension service has becoming more and more severely.The government purchase pension service to pension organizations has become an effective solution to ease the contradiction between supply and demand,promote the transformation of government,saving financial fund and change the way of public administration.However,the government purchase pension service in our country is still a new thing which has not been an effective pricing model.Now,the form of financial aid or grants is not benefit for the formation of the long-term sustainability cooperation mechanism between the government and organizations.We should give full consideration to the government goal,the organizations' cost and performance and the economic environment to determine the price of the government purchase pension service in order to realize the government goal,improve the performance of service and ensure the old man's quality of life and rights.
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